What are the costs of buying property in Indonesia in 2026?

Buyers pay Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB), a regional acquisition duty. The rate is set by local regulation up to a national maximum of 5%, applied to the higher of transaction value or NJOP after subtracting the local NPOPTKP (tax-free threshold). Confirm the kabupaten or kota rate for Jakarta, Badung, or wherever the certificate sits before you wire funds.

Sellers pay final income tax (PPh) on the transfer. Ordinary personal or entity transfers commonly sit at 2.5% of gross value under current final-tax rules, with lower or zero rates for narrow special cases. PPAT officers typically will not complete the AJB sale deed until tax proofs are in order. Who economically bears each line is often negotiated, but the law names the buyer for BPHTB and the seller for PPh.

PPAT fees for the AJB are capped under ATR/BPN rules that scale down by price band (from about 1% on smaller deals toward lower percentages on larger ones). Notary fees for related deeds have separate statutory caps. The contract decides who pays; many foreign buyers still budget both. BPN registration of the name change adds a formula-based land-office fee.

Independent legal review of title authenticity, zoning, and foreign eligibility is not optional on Bali villa files: Freehold vs leasehold and Can foreigners buy property. For apartments, clear IPL and sinking-fund arrears before handover: Condominium fees. If you borrow, down payment and closing costs usually come from cash, not the loan: Foreigner mortgage. Open banking and NPWP early when remittances and tax IDs are required: Open a bank account and Get an NPWP.